Section 6694 of the Internal Revenue Code
E1233938
UNEXPLORED
Section 6694 of the Internal Revenue Code is a U.S. tax law provision that imposes penalties on tax return preparers for understatements of a taxpayer’s liability due to unreasonable positions or willful or reckless conduct.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Section 6694 of the Internal Revenue Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T16250039 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Section 6694 of the Internal Revenue Code Context triple: [Chapter 68 of the Internal Revenue Code, contains, Section 6694 of the Internal Revenue Code]
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A.
Section 6654 of the Internal Revenue Code
Section 6654 of the Internal Revenue Code is the federal tax provision that imposes additions to tax (penalties) on individuals and certain other taxpayers for underpayment of estimated income tax.
-
B.
Section 6686 of the Internal Revenue Code
Section 6686 of the Internal Revenue Code is a federal tax provision that imposes penalties related to failures or inaccuracies in certain required tax filings or information returns.
-
C.
Section 6652 of the Internal Revenue Code
Section 6652 of the Internal Revenue Code is a federal tax provision that imposes civil penalties for failures related to filing certain required information returns and statements.
-
D.
Section 6682 of the Internal Revenue Code
Section 6682 of the Internal Revenue Code is a federal tax provision that imposes penalties on individuals who furnish false or fraudulent information with respect to withholding.
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E.
Section 6673 of the Internal Revenue Code
Section 6673 of the Internal Revenue Code is a federal tax provision that authorizes U.S. Tax Court penalties against taxpayers and their representatives for frivolous or groundless litigation and for proceedings instituted primarily for delay.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Section 6694 of the Internal Revenue Code Target entity description: Section 6694 of the Internal Revenue Code is a U.S. tax law provision that imposes penalties on tax return preparers for understatements of a taxpayer’s liability due to unreasonable positions or willful or reckless conduct.
-
A.
Section 6654 of the Internal Revenue Code
Section 6654 of the Internal Revenue Code is the federal tax provision that imposes additions to tax (penalties) on individuals and certain other taxpayers for underpayment of estimated income tax.
-
B.
Section 6686 of the Internal Revenue Code
Section 6686 of the Internal Revenue Code is a federal tax provision that imposes penalties related to failures or inaccuracies in certain required tax filings or information returns.
-
C.
Section 6652 of the Internal Revenue Code
Section 6652 of the Internal Revenue Code is a federal tax provision that imposes civil penalties for failures related to filing certain required information returns and statements.
-
D.
Section 6682 of the Internal Revenue Code
Section 6682 of the Internal Revenue Code is a federal tax provision that imposes penalties on individuals who furnish false or fraudulent information with respect to withholding.
-
E.
Section 6673 of the Internal Revenue Code
Section 6673 of the Internal Revenue Code is a federal tax provision that authorizes U.S. Tax Court penalties against taxpayers and their representatives for frivolous or groundless litigation and for proceedings instituted primarily for delay.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.